European Tax

On 26 June 2019, the Commission Mixte Paritaire, a parliamentary committee composed of an equal number of representatives from the French...

In a recent decision, concerning claims for group loss relief by Irish subsidiary companies of a Delaware LLC, the Irish Tax Appeals...

Today, The Times reported that some 38,000 online sellers registered for VAT in the UK in 2017-18, compared to 29,000 in the previous...

The G20 has endorsed the OECD's work programme consisting of the two-pillar approach which was the subject of Tanja Velling's recent...

Germany's controlled foreign corporation rules (CFC rules, Hinzurechnungsbesteuerung) date back to 1974 and have never really been...

In her recent post, Tanja Velling highlights some of the uncertainties in the UK around the tax residence of a company. This is not just...

Italy is facing a dramatic outflow of “human capital”. According to Eurostat, only Romania and Poland pips Italy to the post in terms of...

The First-tier Tax Tribunal's unhelpful decision in the Development Securities case has been reversed by an Upper Tribunal decision which...

The time limit for the UK to appeal the EU’s State aid decision in relation to the UK’s CFC regime is fast approaching, and we still do...

The EC has decided to open an in-depth investigation into whether Luxembourg may have granted illegal state aid to the Huhatmäki group....